ÇHS AR21-ENG-030622

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2021 ÇELEBİ HAVA SERVİSİ ANONİM ŞİRKETİ AND ITS SUBSIDIARIES (Amounts expressed in Turkish Lira (“TL”) unless otherwise indicated.) 89 Çelebi Ground Handling Inc. 2021 Annual Report Credit risks exposed by the Group for each financial instrument type as of 31 December 2021 and 2020 are shown below: Trade receivables Other receivables 31 December 2021 Related party Other Related party Other Bank deposits (*) Maximum of credit risk exposed as of 589.742 380.099.036 124.850.444 516.445.678 1.146.500.474 the reporting date - Amount of risk covered by guarantees - 22.884.231 - - - Net carrying value of financial assets which are not due or not impaired 589.742 314.822.403 124.850.444 516.445.678 1.146.500.474 Net carring value of financial assets which are overdue but not impaired - 68.821.671 - - - - Amount of risk covered by guarantees - 16.146.391 - - - Net carrying value of impaired assets - Overdue (gross carrying value) - 79.272.561 - - - - Impairment (-) - (79.272.561) - - - - Amount of risk covered by guarantees - - - - - Trade receivables Other receivables 31 December 2020 Related party Other Related party Other Bank deposits (*) Maximum of credit risk exposed as of 5.343.963 163.418.666 110.458.688 132.002.392 598.555.820 the reporting date - Amount of risk covered by guarantees - 6.612.533 - - - Net carrying value of financial assets which are not due or not impaired 5.343.963 92.846.199 110.458.688 132.002.392 598.555.820 Net carring value of financial assets which are overdue but not impaired - 70.572.469 - - - - Amount of risk covered by guarantees - 5.548.537 - - - Net carrying value of impaired assets - Overdue (gross carrying value) - 53.241.619 - - - - Impairment (-) - (53.241.619) - - - - Amount of risk covered by guarantees - - - - - (*) The related balance also includes time deposits classified under financial investments and restricted bank balances.